https://www.taxtmi.com/caselaws?id=793125 Later binding Supreme Court orders and the retrospective insertion of section 147A altered the foundation of the reassessment writ proceedings under sections 147, 148 and 148A of the Income-tax Act, so the Karnataka HC declined to examine the merits of the notices or the competing validity challenges. The Court set aside the learned Single Judge's orders and remitted the matters for fresh consideration, keeping all contentions open and granting liberty to the assessee to challenge section 147A and connected or consequential provisions. The interim protection indicated by the Supreme Court was directed to continue. en-us Tue, 19 May 2026 00:00:00 +0530 Mon, 08 Jun 2026 16:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793125 Later binding Supreme Court orders and the retrospective insertion of section 147A altered the foundation of the reassessment writ proceedings under sections 147, 148 and 148A of the Income-tax Act, so the Karnataka HC declined to examine the merits of the notices or the competing validity challenges. The Court set aside the learned Single Judge's orders and remitted the matters for fresh consideration, keeping all contentions open and granting liberty to the assessee to challenge section 147A and connected or consequential provisions. The interim protection indicated by the Supreme Court was directed to continue. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793125